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2 Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL

2 2006

2 Michalski Z.

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Hipoteka Przymusowa jako forma zabezpieczenia wykonania zobowiązania podatkowego

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Michalski Z.

Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL

2006

tom 2

nr 1

129-155

Compulsory real estate mortgage is one of the forms of tax obligations fulfilling security. It is a form of a collateral security. It realizes its functions by means of securing mainly tax obligations. By operation of special regulations one can also secure other public tributes such as social security contribution, Labour Fund. As a rule, mortgage is a right which burdens a real estate and secures a claim. It's a right by operation of which a mortgage creditor can seek satisfaction from a real estate, no matter whose possession it became and with priority over personal creditors of the freeholder. Compulsory real estate mortgage is vested in the creditors of public law: the State Treasury and territorial self-government units on behalf of which tax authorities act. Compulsory real estate mortgage is vested for tax obligations (which emerged by issuing and servicing a decision which determines the amount of tax obligation), back taxes (concern all kind of taxes) and default interest on back taxes. Compulsory mortgage can be established on a real estate of a debtor and on exhaustively enumerated rights connected with a real estate. The subjective scope of mortgage includes: a tax payer, a payer, a tax collector, a successor to the rights of a tax payer or third party. Establishing of every mortgage, including compulsory real estate mortgage, is determined by entry to the mortgage register. A motion on a compulsory real estate mortgage can be put forward by tax authorities of both instances. The entry to the mortgage register is inserted by the court who conducts the mortgage register of the burdened real estate.